Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2003
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4Instructions for Form
Department of the Treasury
Internal Revenue Service
941-SS
(Rev. October 2003)
For use with Form 941-SS (Rev. January 2003)
Employer’s Quarterly Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless otherwise noted.
a return each quarter, even if you have no tax liability to
Change To Note
report. If the form fails to reach you, request one in time
to file.
Enhanced Third Party Designee authority. The
authority given to a representative when a filer completes
Seasonal Employers
the Third Party Designee section of Form 941-SS has
Employers are not required to file for quarters when they
been enhanced and is now revocable. Third-party
regularly have no tax liability because they have paid no
designees will now be able to exchange information with
wages. To alert the IRS that you will not have to file a
the IRS concerning Form 941-SS. They may also request
return for one or more quarters during the year, check the
and receive written tax information relating to Form
Seasonal Employer box above line 1 on Form 941-SS.
941-SS, including copies of specific notices,
The IRS will mail you two Forms 941-SS once a year
correspondence, and account transcripts. The named
after March 1. The preprinted information will not include
third party designee may now be any individual,
the date the quarter ended. You must enter the date
corporation, firm, organization, or partnership. As a
the quarter ended when you file the return. The IRS
result, the enhanced Third Party Designee authorization
generally will not inquire about unfiled returns if at least
will be substantially equivalent to Form 8821, Tax
one taxable return is filed each year. However, you must
Information Authorization. See Third Party Designee on
check the Seasonal Employer box on every quarterly
page 4 for details.
return you file. Otherwise, the IRS will expect a return to
be filed for each quarter.
General Instructions
Note: If you go out of business or stop paying wages, file
a final return. Be sure to fill in the entries above line 1.
See Form W-3SS for information on the earlier due dates
Purpose of Form
for the expedited furnishing and filing of Form W-2AS,
W-2GU, W-2CM, or W-2VI when a final Form 941-SS is
Use Form 941-SS, Employer’s Quarterly Federal Tax
filed.
Return, to report social security and Medicare taxes for
workers in American Samoa, Guam, the Commonwealth
When To File
of the Northern Mariana Islands, and the U.S. Virgin
A return must be filed for each quarter of the calendar
Islands.
year, as follows:
Circular SS (Pub. 80), Federal Tax Guide for
Quarter
Due Date
Employers in the U.S. Virgin Islands, Guam, American
Samoa, and the Commonwealth of the Northern Mariana
Jan.-Feb.-Mar.
April 30
Islands, explains the requirements for withholding,
Apr.-May-June
July 31
depositing, and paying social security and Medicare
July-Aug.-Sept.
Oct. 31
taxes. It explains the forms you must give your
Oct.-Nov.-Dec.
Jan. 31
employees, those your employees must give you, and
those you must send to the IRS. See Pub. 15-A,
If you made deposits on time in full payment of the
Employer’s Supplemental Tax Guide, for specialized
taxes for a quarter, you have 10 more days after the
employment tax information supplementing the basic
above due dates to file. If the due date for filing a return
information provided in Circular SS (Pub. 80).
falls on a Saturday, Sunday, or legal holiday, you may file
the return on the next business day.
Who Must File
You must file a return for the first quarter in which you
Where To File
pay wages subject to social security and Medicare taxes,
Mail Form 941-SS to:
and for each quarter thereafter. Use Form 941-SS if your
principal place of business is in American Samoa, Guam,
Form 941-SS with payment
Internal Revenue Service
the Commonwealth of the Northern Mariana Islands, or
P. O. Box 80106
the U.S. Virgin Islands, or if you have employees who are
Cincinnati, OH 45280-0006
subject to income tax withholding for these jurisdictions.
Form 941-SS without payment Internal Revenue Service
Once you have filed a return, a preaddressed Form
Philadelphia, PA 19255-0005
941-SS will be sent to you every 3 months. You must file
Cat. No. 35530F
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